16-2007 - Establish Property Tax Rebates for Charitable Organizations and Similar Organizations in the County of Essex

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THE CORPORATION OF THE COUNTY OF ESSEX BY -LAW NUMBER 16 -2007 A BY -LAW TO ESTABLISH PROPERTY TAX REBATES FOR CHARITABLE ORGANIZATIONS AND SIMILAR ORGANIZATIONS IN THE COUNTY OF ESSEX WHEREAS Section 361 of the Municipal Act 2001, S.O.2001 c.25 as amended, provides that the Council of a municipality, other than a lower tier municipality, shall provide a tax rebate program for eligible charities for the purpose of giving them relief from taxes on eligible property they occupy, AND WHEREAS the Act prescribes certain requirements for the provision of such rebates; NOW THEREFORE, THE COUNCIL OF THE CORPORATION OF THE COUNTY OF ESSEX ENACTS AS FOLLOWS: l) In this by -Iaw: a) "Charity" means a registered charity as defined in subsection 248(l) of the Income Tax Act (Canada) that has a registration number issued by the Canada Customs and Revenue Agency. b) "Similar Organizations" means an organization established for charitable purposes and engaging in charitable activities that devotes substantially all of its resources to the promotion of the charitable activities. Charitable purposes are identified as activities which promote the following: i) the relief of poverty ii) the advancement of education iii) the advancement of religion iv) any other purposes that may be determined by the Corporation to be beneficial to the community as a whole. c) "Corporation" means a lower tier municipality within the County of Essex. d) "Tax" means property taxes Ievied for upper tier, lower tier and education purposes and business improvement charges within the meaning of subsections 361(12) and (13) of the Mlrnicipal Act, 2001, as amended. e) "Treasurer" means the Treasurer of the Corporation in which the subject property is located. f) "Eligible Property" means a property owned or occupied by a charity or similar organization located in one of the commercial classes or industrial classes, within the meaning of subsection 308 (1) of the Municipal Act 2001, as amended. 2) Tax relief granted pursuant to this by -law, shall be in the form of a tax rebate equal to 40 %, or such other percentage as the Minister of Finance may prescribe, of the taxes payable by the eligible charity or similar organization on eligible property it occupies. If the charity or similar organization is required to pay an amount under section 367 or 368, the amount of the rebate shall be the total of the amounts the charity or similar organization is required to pay under those sections. 3) An application for a taxation year must be submitted to the Treasurer after January I of the year and no later than the last day of February of the following year. 4) Proof of eligibility shall be submitted to the Treasurer in a manner prescribed by the Corporation.